https://www.taxtmi.com/caselaws?id=305916 The Appellate Tribunal held that retention/detention charges should not be included in the transaction value of gas sold in packed cylinders as they are not part of the sale price but are only levied when customers retain or detain the cylinders beyond the stipulated period. Relying on various judgments, including a decision of the Supreme Court, the Tribunal set aside the impugned order and allowed the appeals, providing a clear resolution to the issue raised by the appellant. en-us Wed, 03 Apr 2019 00:00:00 +0530 Fri, 30 Dec 2022 09:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305916 The Appellate Tribunal held that retention/detention charges should not be included in the transaction value of gas sold in packed cylinders as they are not part of the sale price but are only levied when customers retain or detain the cylinders beyond the stipulated period. Relying on various judgments, including a decision of the Supreme Court, the Tribunal set aside the impugned order and allowed the appeals, providing a clear resolution to the issue raised by the appellant. Case-Laws Central Excise Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305916